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Fair Value Measurements (Tables) | 3 Months Ended
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Mar. 31, 2025
Fair Value Disclosures [Abstract] |
Schedule of Fair Value of Instruments | The fair value of these instruments was as follows:
| As of March 31, 2025
| Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Liabilities |  |  |  |  |  |  |
Contingent royalty obligation payable to Evolus Founders | $ | 44,551 |  |  | $ | — |  |  | $ | — |  |  | $ | 44,551 |
| As of December 31, 2024
| Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Liabilities |  |  |  |  |  |  |
Contingent royalty obligation payable to Evolus Founders | $ | 44,765 |  |  | $ | — |  |  | $ | — |  |  | $ | 44,765 |
Schedule of Contingent Royalty Obligation | The following table shows a reconciliation of the beginning and ending fair value measurements of the contingent royalty obligation payable:
| Three Months Ended March 31,
| 2025 |  | 2024 |  |
Fair value, beginning of period | $ | 44,765 |  |  | $ | 45,030 |  |  |
Payments | (2,365) |  |  | (1,829) |  |  |
Change in fair value recorded in operating expenses | 2,151 |  |  | 1,578 |  |  |
Fair value, end of period | $ | 44,551 |  |  | $ | 44,779 |  |  |

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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